 They want a transfer of basis, no longer a step up in basis. Let me be clear. If let's say her father acquired this property for literally $100,000, and today it's worth $500,000, then this gets worse, folks. The capital gain would be $400,000, right? The difference between 100,000 and 500,000. That's a transfer of basis. That's being proposed as we speak. That's bad enough.